1) Compute the actual hours worked, rounded to the nearest hour. 2) Compute the actual purchase price per unit of materials, rounded to the nearest penny Standard direct labor rate$14.00 Actual direct-labor rate $ 12.20 Standard direct-labor hours 12,000 Direct-labor usage variance-unfavorable $14,140 Standard unit price of materials$ 4.50 Actual quantity purchased and used 1,800 Standard quantity allowed for actual production1,650 Materials purchase price varieance-favorable$288